Scope of Sec.40A(9) with respect to contributions towards Employee's Welfare Cooperative Society.

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....come Tax<br>INSTRUCTION NO. 1799/CBDT &nbsp;Dated: October 3, 1988 Instances have come to the notice of the Board, where Assessing Officers have allowed deduction in respect of contributions mad....

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.... are wide enough to include an Employees' Welfare Co-operative Society. Therefore, any contribution made to such Employees' Welfare Society should not be allowed as a deduction in the case of the empl....